2000 (11) TMI 1208

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..... e learned Special Government Pleader for Taxes and the matter is being disposed of at the admission stage with their consent. 3.. The grievance of the petitioner is that irrespective of the nature of the work awarded to the petitioner-contractor, the respondent-authorities deduct tax at source at the rate of 4 per cent on the basis of the instructions issued in memo dated February 24, 2000 issue .....

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..... 556, Revenue (CT) Department, dated August 7, 2000, which was published in the A.P. Gazette, on August 17, 2000. 5.. In that view of the matter, we dispose of the writ petition with the following clarifications and directions: 1.. If the works contract awarded to the petitioner involves only earthwork, no tax need be deducted at source on the value of the earthwork. 2.. If the works contrac .....

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